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2010 (10) TMI 981 - CESTAT CHENNAIExtract: .......of the decisions of the Tribunal in Shiva Agrico Implements Ltd. v. C.C.E. - 2002 (149) E.L.T. 716 and C.C.E., Coimbatore v. Sonal Vyapar Ltd. - 2009 (245) E.L.T. 642, credit is admissible. We, therefore, extend credit of this amount also. In the result, the impugned order is set aside and the appeal allowed. (Dictated and pronounced in open court)
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